Military combat zone dependent

[Kea]

Please forgive my ignorance, but I've not done many military returns. I've been reading Publication 3 but still not sure.

New client just returned from Iraq. (I know he left in early or mid-2007.) He has custody of his daughter but she did live with her grandparents all of 2007. Obviously she couldn't live with him for the period he was in Iraq. I'm not sure where he was the 1st part of the year, but I will be finding out soon.

I know his being in a combat zone is treated as his being in the US.

Does dad's military service qualify for "temporary absence"? Do I show her living with him all year and he can claim dependency, child tax credit and EIC?

Thanks so much!

[Gail in Virginia]

Even if she did not live with him, and I don't think his "temporary absence" would really count against that, as custodial parent, if he (and the non-custodial parent) provided over half the support, and the non-custodial parent isn't going to claim the child (which they can't without the for surrendering the exemption since they are non-custodial) he should be able to claim dependency and all the goodies that go with it. ( I think - this has been the longest tax season ever and I am not sure of my name any more, much less basic tax law.)

[Kea]

Thanks Gail for reassuring me. I feel the same way about the long tax season.

I'm so used to the "temporary absence" being for the kid. I almost missed the instruction that said "military service" and the part that said parent or kid. Just made me wonder if I missed something else.

After all they've been through, our returning soldiers don't need to get penalized by the tax code. So, his getting all the "goodies" is the way it should be. (IMHO)